Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a "qualified taxpayer," for purposes of the exclusion, as an employee or the spouse, dependent, or child (under age 27) of an employee.
Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2015-04-14 | Calendars | Placed on Senate Legislative Calendar under General Orders. Calendar No. 44. | Senate |
| 2015-04-14 | Committee | Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-21. | Senate |
| 2015-04-14 | IntroReferral | Introduced in Senate | Library of Congress |